1.audit 审计 O6;>]/`
2.attestation 鉴证 V#!ypX]AB[
3.credibility 可信赖程度 rK~362|mo
4.audit of financial statements 财务报表审计 h^>kjMM
5.agreed-upon procedures 执行商定程序 X3]E8)645N
6.high levels of assurance 高水平保证 scqG$~O)
7.compilation 编制 ;sNyN#
8.reliability 可靠性 PZpwi?N
9.relevance 相关性 svyC(m)'
10.professional skepticism 职业谨慎 Sct-,K%i
11.objectivity 客观性 {H
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12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 Ats"iV
14.audit engagement letter 业务约定书 v5wI?HE
15.recurring audit 连续审计 ItKwB+my
16.the client 委托人 |gxU;"2`5~
17.change CPA 更换注册会计师 ; Z61|@Y
18.the existing CPA 现任注册会计师 yL.si)h(p
19.the successor CPA 后任注册会计师 GQ|kcY=
20.the preceding CPA前任注册会计师 )dF(5,y)
21.issue the audit report 出具审计报告 U3kf$nbV/J
22.expert 专家 K;6K!6J:[
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 4g\a$7r
25.assess material misstatement risks评估重大错报风险 ~uC4>+dk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RO wbzA)]r
27.a general knowledge of —— 初步了解―――的情况 V.Xz
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28.a more knowledge of—— 进一步了解的情况 wc bs-arH
29.the prior year‘s working papers 以前年度工作底稿 S;ulJ*qv
30.minutes of meeting 会议纪要 /gy;~eB01
31.business risks 经营风险 J-?\,N1R7
32.appropriateness 适当性 |,dMF2ADc
33.accounting estimate 会计估计 f,M$>!$V
34.management representations 管理层声明 &%qD Som3
35.going concern assumption 持续经营假设 mSwOP
36.audit plan 审计计划 dN |w;|M
37.significant audit areas 重点审计领域 |,sUD/rt
38.error 错误 ;S`N q%,
39.fraud舞弊 -&
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40.modified or additional procedures 修改或追加审计程序 a' #-%!]
41.misappropriation of assets 侵占资产 Q=PaTh
42.transactions without substance 虚假交易 &p;};n
43.unusual pressures 异常压力 Q^MB%L;D
44.the suspected noncompliance 涉嫌存在违法行为 0M8JE9 Kx
45.materialiy 重要性 f!LZT! y
46.exceed the materiality level 超过重要性水平 #Z$
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47.approach the materiality level 接近重要性水平 =53LapTPJ
48.an acceptably low level 可接受水平 ~iwEhF
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 "mPa>`?
50.misstatements or omissions 错报或漏报 sWavxh8A
51.aggregate 总计 "bf8[D
52.subsequent events 期后事项 #mkr]K8A4
53.adjust the financial statements 调整财务报表 CdaB.xk
54.perform additional audit procedures 实施追加的审计程序 $d8A_C
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55.audit risk 审计风险 'dU$QO
56.detection risk 检查风险 iU%Gvf^?'5
57.inappropriate audit opinion 不适当的审计意见 m]"YR_
58.material misstatement 重大的错报 ]NFDE-Jz]
59.tolerable misstatement 可容忍错报 LG<lZ9+y
60.the acceptable level of detection risk 可接受的检查风险